(M1) narrow money 狹義貨幣
(M2) broad money 廣義貨幣
a minimum living standard system 最低生活保障系統
Account 帳戶
Accounting equation 會計等式
Accounting system 會計系統
All Risks 一切險
American Accounting Association 美國會計協會
American Institute of CPAs 美國注冊會計師協會
Articulation 勾稽關系
Assets 資產
Audit 審計
bad account 壞帳
Balance sheet 資產負債表
bear market 熊市
blank endorsed 空白背書
Bookkeepking 簿記
bull market 牛市
Business entity 企業個體
Capital stock 股本
cargo receipt 承運貨物收據
Cash flow prospects 現金流量預測
catalogue 商品目錄
Certificate in Internal Auditing內部審計證書
Certificate in Management Accounting 管理會計證書
Certificate Public Accountant 注冊會計師
China Securities Regulatory Commission 中國證監會
China's "Big Four" commercial banks中國四大商業銀行
close-ended fund 封閉式基金
commission 傭金
consignee 收貨人
a minimum living standard system 最低生活保障系統
Account 帳戶
Accounting equation 會計等式
Accounting system 會計系統
All Risks 一切險
American Accounting Association 美國會計協會
American Institute of CPAs 美國注冊會計師協會
Articulation 勾稽關系
Assets 資產
Audit 審計
bad account 壞帳
Balance sheet 資產負債表
bear market 熊市
blank endorsed 空白背書
Bookkeepking 簿記
bull market 牛市
Business entity 企業個體
Capital stock 股本
cargo receipt 承運貨物收據
Cash flow prospects 現金流量預測
catalogue 商品目錄
Certificate in Internal Auditing內部審計證書
Certificate in Management Accounting 管理會計證書
Certificate Public Accountant 注冊會計師
China Securities Regulatory Commission 中國證監會
China's "Big Four" commercial banks中國四大商業銀行
close-ended fund 封閉式基金
commission 傭金
consignee 收貨人
Corporation 公司
Cost accounting 成本會計
cost and freightCFR 成本加運費價格
cost insurance and freightCIF 成本加運保費
Cost principle 成本原則
Creditor 債權人
cut a melon 分紅
dead account 呆帳
Deflation 通貨緊縮
delivery 交貨
Disclosure 批露
dividend,bonus stock 股息,紅利
downturn 低迷時期
endorsed 背書
enforce stockholding system 實行股份制
Expenses 費用
export department 出口部
External users 外部使用者
F.P.A.(Free from Particular Average) 平安險
F.W.R.D.(Fresh Water Rain Damage) 淡水雨淋險
face value 面值
fees-for-tax reFORM 費改稅
Financial accounting 財務會計
Financial Accounting Standards Board 財務會計準則委員會
Financial activities 籌資活動
Financial forecast 財務預測
Financial statement 財務報表
foreign exchange reservers 外匯儲備
futures market 期貨市場
Generally accepted accounting principles 公認會計原則
General-purpose inFORMation 通用目的信息
genetically-modified products 基因改良產品
Going-concern assumption 持續經營假設
Government Accounting Office govern會計辦公室
Hook Damage 鉤損險
import department 進口部
Income statement 損益表
income tax 所得稅
indicative price 參考價格
Inflation 通貨膨漲
Inquiry 詢盤
Institute of Internal Auditors 內部審計師協會
Institute of Management Accountants管理會計師協會
Integrity 整合性
Internal auditing 內部審計
Internal control structure 內部控制結構
Internal Revenue Service 國內收入署
Internal users 內部使用者
Investing activities 投資活動
knowledge-based economy 知識經濟
labour-intensive economy 勞動密集型經濟
Liabilities 負債
Management accounting 管理會計
marine bills of lading 海運提單
national bonds 國債
nationalize;nationalization 國有化
Negative cash flow 負現金流量
non-perFORMing loan 不良貸款
non-work income 非勞動收入
notify 被通知人
open-ended fund 開放式基金
Operating activities 經營活動
order 訂貨
outstanding of deposits 存款余額
Owner's equity 所有者權益
partial shipment 分批裝運
Partnership 合伙企業
Positive cash flow 正現金流量
press conference 記者招待會
price list 價目表
privatize;privatization 私有化
proactive fiscal measures 積極的財政政策
promote independent decision-making by state-owned enterprises 提高企業自主權
public relations department公關部
publicly owned economy 公有經濟
recession 衰退時期
rectify the market order 整頓市場秩序
reduce state's stake in listed companies 國有股減持
restraint of trade 貿易管制
Retained earning 留存利潤
Return of investment 投資回報
Return on investment 投資報酬
Revenue 收入
Risk of Intermixture and Contamination 混雜、玷污險
Risk of Leakage 滲漏險
Risk of odor 串味險
Risk of Rust 銹蝕險
sales terms and conditions銷售條件
Securities and Exchange Commission 證券交易委員會
shareholding system; joint-stock system 股份制
shipping order 托運單
Shortage Risk 短缺險
Sole proprietorship 獨資企業
Solvency 清償能力
specification 規格
Stable-dollar assumption 穩定貨幣假設
state stock reduction 國有股減持
Statement of cash flow 現金流量表
Statement of financial position 財務狀況表
steady monetary policies 穩健的貨幣政策
Stockholders 股東
Stockholders' equity 股東權益
streghten the government's macro - regulatory functions 加強govern宏觀調控作用
Strikes Risk 罷工險
T.P.N.D.( Theft,Pilferage & Non-delivery) 偷竊提貨不著險
Tax accounting 稅務會計
technology-intensive economy 技術密集型經濟
the Dow Jones industrial average 道瓊斯工業平均指數
the first majority shareholder 第一大股東
the Hang Seng index 恒生指數
thin trade 交易薄弱
to become the majority shareholder/to take a controlling stake 控股
to expand domestic demand 擴大內需
value-added tax 增值稅
W.A./W.P.A(With Average or With Particular Average) 水漬險
War Risk 戰爭險
Window dressing 門面粉飾
year-on-year 與去年同期數字相比的
bull market: 牛市, 多頭市場
bear market :熊市, 空頭市場
股息,紅利 dividend or bonus stock
國民生產總值 GNP (Gross National Product)
人均國民生產總值 per capita GNP
產值 output value
鼓勵 give incentive to
投入 input
宏觀控制 exercise macro-control
優化經濟結構 optimize the economic structure
輸入活力 bring vigor into
改善經濟環境 improve economic environment
整頓經濟秩序 rectify economic order
有效地控制通貨膨脹 effectively control inflation
非公有成分 non-public sectors
主要成分 dominant sector
實在的 tangible
全體會議 plenary session
解放生產力 liberate/unshackle/release the productive forces
引入歧途 lead one to a blind alley
舉措 move
實事求是 seek truth from facts
引進、輸入 importation
和平演變 peaceful evolution
試一下 have a go (at sth.)
精華、精粹、實質 quintessence
家庭聯產責任承包制 family-contract responsibility system
搞活企業 invigorate enterprises
商品經濟 commodity economy
基石 cornerstone
零售 retail
發電量 electric energy production
有色金屬 nonferrous metals
人均收入 per capita income
使負擔 be saddled with
營業發達的公司 going concerns
被兼并或擠掉 annexed or forced out of business
善于接受的 receptive
增額、增值、增長 increment
發展過快 excessive growth
抽樣調查 data from the sample survey
扣除物價上漲部分 price increase are deducted(excluded)
實際增長率 actual growth rate
國際收支 international balance of payments
流通制度 circulation system
總工資 total wages
分配形式 FORMs of distribution
風險資金 risk funds
管理不善 poor management
一個中心、兩個基本點one central task and two basic points
以經濟建設為中心,堅持四項基本原則(1)社會主義道路(2)黨的領導(3)人民民主專政(4)馬列主義\*\*\*思想、堅持改革開放
the central task refers to economic construction and two basic points are the four cardinal principles - adherence to the socialist road, to Communist Party leadership, to the people's democratic dictatorship and to Marxism-Leninism and Mao Zedong Thought - and persisting in reFORM and opening.
改革是"社會主義制度的自我完善和自我發展"。
ReFORM is "the self-perfection and self-development of the socialist system."
我們辨別的標準是看這樣做是否有利于發展社會主義的生產力,是否有利于增強社會主義國家的綜合國力,是否有利于提高人民的生活水平。
The criterion for our judgement is whether the move facilitates the development of socialist productive forces, whether it helps increase the overall national strength of a socialist country, and whether it brings about better living standards.
社會主義的最終目標是解放生產力,消滅剝削,消除貧富兩極分化,最終達到共同富裕。
The main goals of socialism are the liberation and development of productive forces, the elimination of exploitation and polarization between the rich and the poor and the final achievement of common prosperity.
要人們警惕右和"左"的影響,特別是"左"的根深蒂固的影響。
to warn people of the influence of both the Right and the "Left" deviations, particularly of the deep-rooted "Left" influence.
中國要警惕右,但更要防"左"。
China needs to be vigilant against the Right deviation, but primarily, it should guard against the "Left"deviation.
資本主義和社會主義并不是以計劃經濟和市場的多少來劃分的。
Socialism and capitalism are not distinguished by the proportion of planned and market economy.
隨著改革的深化,國家指令性計劃的范圍將會縮小,而市場調節的范圍將會擴大。
As the reFORM further develops, the scope for mandatory state plans will be narrowed, while the scope for market forces will be enlarged.
初步建立社會主義計劃商品經濟新體制。
to establish at a preliminary level a new system of socialist planned commodity economy.
各盡所能,按勞/需分配。
from each according to his ability, to each according to his work/needs.
經濟結構改革。
reFORM in economic structure
剩余勞動力。
surplus labor
經營機制
operative mechanism
發揮市場的調節作用
to give play to the regulatory role of the market
經濟和law的杠桿
economic and legal leverages
經濟計劃和市場調節相結合
to combine economic planning with market regulation
計劃經濟和市場調節相結合的機制
a mechanism that combines planned economy and market regulation
取消國家對農產品的統購統銷
to cancel the state's monopoly on the purchase and marketing of agricultural products
改革重點轉移到城市
the focus of reFORM is shifted to the cities
國家的根本任務是,集中力量進行社會主義現代化建設
The basic task of the nation is to concentrate its efforts on socialist modernization.
逐步實現工業、農業、國防和科學技術的現代化,把我國建設成為富強、民主、文明的社會主義國家。
to modernize the country's industry, agriculture, national defence and science and technology step by step to turn China into a strong and prosperous socialist country with a high level of culture and democracy.
社會主義經濟制度的基礎是生產資料的社會主義公有制,即全民所有制和勞動群眾集體所有制。
The basis of the socialist economic system is socialist public ownership of the means of production, namely, ownership by the whole people and collective ownership by the working people.
國有經濟,即社會主義全民所有制經濟,是國民經濟中的主導力量。
The state economy is the sector of socialist economy under ownership by the whole people; it is the leading force in the national economy.
國家保障國有經濟的鞏固和發展。
The state ensures the consolidation and growth of the state economy.
農業 farming
林業 forestry
畜牧業 animal husbandry
副業 sideline production
漁業 fishing
第一產業 primary industry
第二產業 secondary industry
第三產業 tertiary industry
生產資料 means of production
生活資料 means of livelihood/subsistence
生產關系 relations of production
生產力 productive forces
公有制 public ownership
私有制 private ownership
全民所有制 ownership by the entire/whole people
社會主義集體所有制 socialist collective ownership
厲行節約,反對浪費 to practice strict economy and combat waste
外資企業 foreign-funded enterprise
合資企業 joint venture
合作企業 cooperative enterprise
獨資企業 wholly foreign owned/funded enterprise
世界貿易組織 World Trade Organization
中國人民銀行 People's Bank of China
信息產業部 Ministry of InFORMation Industry
國家發展計劃委員會 State Development Planning Commission
貸款無力償還 loan defaults
船務公司 shipping service company
非商標(非專利)產品 generic products
穩健的貨幣政策 prudent monetary policy
超前消費 deficit spending
(到銀行)擠兌 run on banks
對農業的國內支持 domestic support to agriculture
特種債券 special bonds
富裕經濟 economy of abundance
年復合增長率 CAGA (compound annual growth average)
海關類
Customs Bond 海關擔保
Surety Company 擔保公司
Principle 本人
Carrier 承運人
Attorney 代理人/委托人
Freight Forwarder 貨運代理
Jointly and Severally Liable For 負連帶責任
Liquidated Damages 違約賠償金
Solvency 償付能力
Security 抵押品/保證金
Power of Attorney 委托書
Make a Complete Entry 正式/完整申報
CFR(Code of Federal Regulations) 美國聯邦政府行政法規匯編
Bill of Lading 提單
Condemned Goods 有問題的貨物
Customs Liquidation 清關
Customs Clearance 結關
Court Costs 訴訟費用
Disposition of Merchandise 貨物處置
債轉股 debt-to-equity swap
港元的聯系匯率制
the linkage system between the US dollar and the HK dollar
壞帳、呆帳、死帳
bad account/ dead account/ uncollectible account/bad debt/ bad loan
反傾銷措施
anti-dumping measures against ……
通貨緊縮
deflation
通貨膨脹
inflation
非配額產品
quota-free products
非生產性投資
investment in non-productive projects
風險管理/評估
risk management/ assessment
風險基金
venture capital
風險準備金
loan loss provision/ provisions of risk
搞活國有大中型企業
revitalize large and medium-sized state owned enterprises
規模經濟
scale economy/ economies of scale
國合企業(即國有合作社)
state-owned cooperatives
國際收支
balance of international payments/ balance of payment
國際收支不平衡
disequilibrium of balance of payment
國家補貼
public subsidies
國家現匯結存
state foreign exchange reserves
合理引導消費
guide rational consumption
季節性調價 seasonal price adjustments
既成事實 established/accomplished facts
技工貿結合的科技型企業 scientific and technological enterprises that integrate scientific and technological developmentwith industrial and trade development
勞動密集性企業 labor-intensive enterprises
亂集資、亂攤派、亂收費 unwarranted pooling of funds, arbitrary requisition of donations and exaction of fees from enterprises/ unauthorized pooling of funds, compulsory donations and random levies on enterprises
千年問題、千年蟲 millennium bug
企業技術改造 technological updating of enterprises
企業虧損補貼 subsidies to cover enterprise losses
實行國民待遇 grant the national treatment to
平等互利、講求實效、形式多樣、共同發展的方針 pursuing practical results, adopting various waysand seeking common development/ the principle of equality, mutual benefit, efficiency, diversity andmutual development
瓶頸制約 “bottleneck”restrictions
皮包公司 flying-by-night company; bogus company
放松銀根 ease monetary policy
流動人口 floating population
企業的自我約束機制 self-regulating mechanism of enterprises
貪圖安逸 crave comfort and pleasure
消費膨脹 inflated consumption
信息化 informationize
無氟冰箱 freon-free refrigerator
無紙交易 paperless transaction
適銷對路的產品 readily marketable products
倒爺 profiteer
機構臃腫 overstaffing in (government) organizations
機構重疊 organizational overlapping
利改稅 substitution of tax payment for profit delivery
經常性的財政收入 regular revenues
慢性蕭條 chronic depression
雙重軌制 two-tier system / double-track system
就業前培訓 pre-job training
崗位培訓 on-the-job training
對外項目承包 foreign project contracting
勞務合作 labor service cooperation
外援方式 modality of foreign aid
自1999年1月1日起實行 come into official enforcement as of January 1, 1999
所有制形式 forms of ownership
以試點的形式實行外貿權自動登記制度 implement an automatic registration system of foreign trading rights on a trial basis
風險管理/評估 risk management/ assessment
國家鼓勵項目 projects listed as encouraged by the state
<<中華人民共和國保護臺灣同胞投資實施條例>> Implementation Rules of the P.R.C. on the Protection of Investments by Compatriots from Taiwan
部長級會議 ministerial meeting
公正合理 equitable and rational
搶得先機 take the preemptive opportunities
減免債務 reduce and cancel debts
工程項目 engineering project
同步增長 increase in the same pace
擺脫亞洲金融危機的影響 shake off the impact of the financial crisis
走上良性發展的軌道 going on the track of sound progress
工業增加值 industrial added value
固定資產投資 investment in the fixed assets
建材 building materials
累計實現順差143.4美元 accumulatively realizing trade surplus
注入新的生機與活力 bring new vigor and vitality into
配件 accessories
備件 spare parts
進口環節稅 import linkage tax
營業稅 turnover tax
企業所得稅 corporate income tax
抵免 offset
省會 provincial capital
直轄市 municipality directly under the central government
龍頭產品 flagship product
現代企業制度 modern corporate system
實行股份制 enforce stockholding system
控股公司 holding company
自主經營,自負盈虧 responsible for their own management decisions, profits and losses
在鞏固公有制主體地位的同時,促進多種所有制經濟共同發展 alongside fortifying the status of the public ownership as the mainstay, it is also encouraged to witness common development of different systems of ownership
形成統一、開放和競爭有序的市場 establish an unified, open market with orderly competition
國家科技創新體系 State Scientific and Technological Innovation System
幫助人才脫穎而出 help excellent talents find way to distinction
清理、修訂 screen and modify
水利 water conservation
轉化經營機制 change the method of operation
中介服務組織 intermediary service organization
軍民兩用品出口 dual purpose exports
軍民兩用產品和技術 dual-use goods and technology
北美自由貿易區 NAFTA North American Free Trade Area
全球配額 global quota
祖父條款 grandfather clause
動物源食品 Animal-derived food
部門提前自愿自由化 EVSL (Early Voluntary Sectoral Liberalization)
貿易和投資自由化和便利化 TILF (Trade and Investment Liberalization and Facilitation)
國際清算 international settlement
商住和公益設施建設 commercial, residential and public utility construction
廣開就業門路 increase employment opportunities; create jobs in every possible way; open up more channels of employment
自由浮動匯率 free floating exchange rate; variable exchange rate
資本項目 capital account
經常項目 current account
求同存異 overcome differences and seek common ground
防偽標志 anti-fake label
出口創匯型產業 export-oriented industry
盤活存量資產 revitalize stock assets
竟價投標 competitive bidding
協議投標 negotiated bidding
橫向兼并 horizontal merger
垂直兼并 vertical merger
垃圾融資 junk financing
貨幣市場 money market
申報制度 reporting system; income declaration system
最初談判權(初談權)
INRs (Initial Negotiating Rights)
(紡織品與服裝、農產品)一體化進程
Integration process
國際獸疫組織
International Office of Epizootics
知識產權
IPRs (Intellectual property rights)
國際紡織品服裝局
ITCB (International Textile and Clothing Bureau)
產品生命周期分析
LCA (Life Cycle Analysis)
最不發達國家
LDCs (Least-developed countries)
許可費
License fee
同類產品
Like product
當地含量
Local content
市場準入
Market access
專門的營銷機構
Market boards
實質損害
Material injury
模式
Modalities
配額調整條款
modulation of quota clause
《蒙特利爾議定書》(有關保護大氣臭氧層的多邊環境協定)
Montreal Protocol
(農業)多功能性
Multifunctionality
(服務貿易)自然人
National Person
國民待遇
National treatment
新議題
New issues
通知義務
Notification obligation
(利益的)喪失和減損
Nullification and impairment
有秩序的市場安排
Orderly market arrangements
(爭端解決)專家組
Panel
《巴黎公約》(關于保護工業知識產權的公約)
Paris Convention
(《農業協議》中關于反補貼的)和平條款
Peace clause
諸邊協議
Plurilateral agreement
(服務貿易)自然人流動
Presence of natural person
生產補貼
Production subsidy
關貿總協定
GATT (General Agreement on Tariffs and Trade)
世界貿易組織
WTO (World Trade Organization)
烏拉圭回合
Uruguay Round
最惠國貿易地位(待遇)
MFN (Most-favored-nation)(Treatment)
爭端解決機構
Dispute Settlement Body
《關于爭端解決規則與程序的諒解》
DSU(Understanding on Rules and Procedures Governing the Settlement of Disputes)
動植物衛生檢疫措施
SPS (Sanitary and Phytosanitary Standard )
(農產品)綜合支持量
AMS (Aggregate Measurement of Support)
(《農產品協議》)特殊保障 SSG (Special Safeguard)
《紡織品與服裝協議》
ATC (Agreement on Textiles and Clothing)
《服務貿易總協定》
GATS (General Agreement on Trade in Services)
《信息技術協議》
ITA (Information Technology Agreement)
《多種纖維協定》
MFA (Multifibre Agreement)
《北美自由貿易協定》
NAFTA (North American Free Trade Agreement)
東盟自由貿易區
ASEAN Free Trade Area
東部和南部非洲共同市場
COMESA (Common Market for Eastern and Southern Africa)
南方共同市場(或稱南錐體共同市場)
MERCOSUR (Southern Common Market)
南亞區域合作聯盟
SAARC (South Asian Association for Regional cooperation)
貿易與發展委員會
Committee on Trade and Development
貿易與環境委員會
Committee on Trade and Environment
歐洲自由貿易聯盟
EFTA (European Free Trade Association)
聯合國糧農組織
FAO (Food and Agriculture Organization of the United Nation)
國際貿易中心
ITC (International Trade Center)
國際貿易組織
ITO (International Trade Organization)
國際貿易組織臨時委員會
ICITO (Interim Commission for the International Trade Organization)
國際勞工組織
ILO (International Labor Organization)
國際貨幣基金組織
IMF (International Monetary Fund)
國際標準化組織
ISO (International Organization for Standardization)
經濟合作與發展組織
OECD (Organization for Economic Cooperation and Development)
聯合國貿易與發展會議
UNCTAD (United Nations Conference on Trade and Development)
聯合國開發計劃署
UNDP (United Nations Development Program)
聯合國環境署
UNEP (United Nations Environment Program)
世界海關組織
WCO (World Customs Organization)
世界知識產權組織
WIPO (World Intellectual Property Organization)
非洲、加勒比和太平洋國家集團(洛美協定)
ACP(African, Caribbean and Pacific Group)
(補貼協議)可訴補貼
Actionable subsidy
(農產品國內支持)"黃箱"措施
Amber Box measures
(解決爭端)上訴
Appeal
上訴機構
Appeal body
《巴塞爾公約》(有關危險廢棄物的多邊環境協定)
Basel Convention
《伯爾尼公約》(有關保護文學和藝術作品版權的公約)
Berne Convention
基礎稅率
Base tariff level
(農產品國內支持)藍箱措施
BOP(Balance-of-payments) Provisions
國際收支條款
BOP(Balance-of-payments) Provisions
既定日程
Built-in agenda
約束水平
Bound level
食品法典委員會
CAC(Codex Alimentarius Commission)
(歐盟)共同農業政策
Common Agriculture Policy
《生物多樣性公約》
CBD(Convention on Biological Diversity)
規避
Circumvention
《瀕危物種國際貿易公約》
Convention on International Trade in Endangered Species
(服務貿易)商業存在
Commercial presence
(服務貿易)境外消費
Consumption abroad
(服務貿易)跨境交付
Cross border supply
(解決爭端)申訴方
Complaint
(解決爭端)被訴方
Defendant
反補貼稅
Countervailing duty
反向通知
Counter-notification
交叉報復
Cross retaliation
貨幣貿易理事會
CTG(Council for Trade in Goods)
貨幣留成制度
Currency retention scheme
海關完稅價值
Customs value
海關估價
Customs valuation
直接支付
Direct payment
國內產業
Domestic industry
國內生產
Domestic production
國內補貼
Domestic subsidy
(農產品)國內支持
Domestic support
電子商務
Electronic Commerce
環保型技術
EST(Environmentally-sound technology)
采取措施前
Ex ante
采取措施后
Ex post
出口實績
Export performance
出口補貼
Export subsidy
(解決爭端)調查結果
Findings
糧食安全
Food security
免費搭車者(享受其他國家最惠國待遇而不進行相應減讓的國家)
Free-rider
(知識產權)地理標識
Geographical indications
轉基因生物
GMOs (Genetically Modified Organisms)
政府采購
Government procurement
(農產品國內支持)綠箱措施
Green Box measures
灰色區域措施
Grey area measures
拉美國家在WTO中的非正式集團
GRULAC
WTO最不發達國家高級別會議
HLM (WTO High-level Meeting for LDCs)
協調制度(商品名稱及編碼協調制度)
HS (Harmonized Commodity and Coding System)
《里斯本條約》(有關地理標識及其國際注冊)
Lisbon Agreement
國際勞工組織
ILO (International Labor Organization)
國際貨幣基金組織
IMF (International Monetary Fund)
進口押金
Import deposits
進口許可
Import licensing
進口滲透
Import penetration
進口替代
Import substitution
進口附加稅
Import surcharge
進口差價稅
Import variable duties